This legislation, titled the "Social Security Enhancement and Protection Act of 2025," introduces several significant reforms to the Social Security program, primarily aimed at strengthening benefits for certain populations and adjusting its financial structure. The bill seeks to enhance the financial security of low-wage workers, long-term beneficiaries, and students. Key benefit enhancements include an increase in the special minimum benefit for lifetime low earners, which will be calculated as a percentage of the poverty guideline based on their years in the workforce, including up to five years for childcare. Additionally, the bill establishes a new increased benefit for beneficiaries on account of long-term eligibility , providing a phased-in boost for individuals who have been eligible for benefits for at least 16 years. Furthermore, it extends child's insurance benefits to full-time post-secondary school students until they reach age 26, expanding support for educational pursuits. To support these changes and the program's solvency, the bill mandates a gradual increase in the Social Security employment tax rate for employees, employers, and self-employed individuals, rising incrementally from 2026 to 2031. Concurrently, it modifies how earnings above the Social Security contribution and benefit base are treated. Specifically, it phases out the taxation and crediting of wages and self-employment income above this base, with a decreasing percentage subject to tax and benefit calculation from 2026 until it reaches 0% after 2035. A new bend point is also introduced, limiting the inclusion of earnings above the contribution and benefit base to 3% in the primary insurance amount calculation, thereby reducing benefit accrual for very high earners. Finally, a crucial provision ensures that any increases in monthly insurance benefits resulting from these amendments will not be regarded as income or resources for determining eligibility or benefit amounts under Federal or Federally-funded State and local means-tested programs. This measure is designed to protect beneficiaries from inadvertently losing other essential assistance due to their enhanced Social Security payments, thereby preserving the overall impact of the benefit increases.